Buying a ticket to a concert, sporting event or theatrical performance is a fairly common thing for most of us. Even if we go out only a couple of times a year, there are usually no difficulties with buying tickets. We turn to ticket agents, ticket offices of concert halls, theaters, stadiums or purchase tickets on the Internet.
Surely, many have noticed that the price of a ticket to an event can fluctuate depending on the seller and the time when the ticket is purchased.
The difference between buying a ticket in advance and 10 minutes before the start is generally clear: the organizers encourage the early purchase of tickets, as they want to quickly return the money spent on organizing the event (artist fee, remuneration of those involved, advertising campaign).
But the question of fluctuations in the cost of a ticket from different sellers is somewhat more complicated. And the point here is not only the desire of an individual seller to enrich himself at our expense. The fact that the seller receives a certain reward for his services, giving us the opportunity to buy a ticket and get into the event, is quite normal and legal. However, the seller's remuneration may consist of several elements. It all depends on the content of the agency agreement concluded between the organizer and the agent. In addition, the length of the chain of intermediaries - agents and subagents - is of great importance.
A short chain consists of at least three elements: these are performing artists, concert organizers and visitors buying a ticket to the event. If artists have direct contact with the organizer, who provides them with a venue for performance and at the same time sells tickets, then the cost of the ticket depends on the wishes of the artists (fee for the performance), the costs of the organizer (rent of premises, remuneration of persons involved, equipment rental, advertising, etc.). ) and his own remuneration, as well as the number of seats. The circuit is pretty simple.
Now let's imagine that you want to attend not a performance of a local band, but a concert of a world-class artist. The number of links in the chain will increase. Firstly, the star must be invited, and here, in addition to the performer himself, all kinds of agents, managers, foreign intermediary companies and other interested parties come on stage.
Secondly, the number of possible visitors to the event is also increasing, and, consequently, the number of tickets for sale. In order to cover the maximum number of applicants and sell the ticket mass, the organizers have to resort to the mediation of ticket agencies and sellers. Ticket agencies, in turn, can turn to intermediaries - smaller distributors.
It is clear that none of them works at a loss. The agency fee may consist of a certain percentage of each ticket received, in which case the organizer shares with the ticket agencies part of their income, but the original cost of the ticket remains unchanged. Another option is to increase the cost due to the so-called service fee. A service fee is a fixed amount that the seller charges us additionally as a fee for their services in selling us a ticket.
Well-known folk wisdom teaches us not to chase cheapness, because "the miser pays twice." On the other hand, no one is interested in overpaying or feeding speculators. Proper planning of free time and getting information about events in advance will allow you to save money when buying tickets. And modern computer technologies will make it possible to buy an electronic ticket without leaving home and at a bargain price.
Glossary:
Agent's commission- the cost of ticket agency services. Most often, it consists of a certain percentage of the face value of the ticket from the proceeds for the sale of tickets. The agency fee is negotiated individually in the contract concluded between the organizer / promoter and the ticket agency (or between the ticket agency and subagents), may vary depending on the number of tickets sold, the speed of their sale, the price category of seats, fares, etc.
Artist- a person or group of people providing entertainment services.
Ticket agency– is engaged in the sale of ticket mass to the final consumer directly or through subagents. For the sale of the ticket mass provided by the organizer, the ticket agency receives an agency fee, which is negotiated individually each time as part of the agency agreement.
Organizer / Promoter- is the main responsible for the entertainment event. Negotiates with the artist or his agent, fulfills the artist's requirements for a full-fledged performance, pays the fee, arranges arrival, accommodation, security, and other issues related to the artist's performance. Organizes a venue for a spectacular event, calculates an estimate for the event and sets the nominal value of the ticket. Produces ticket mass and transfers it for sale to ticket agencies.
Area- the location of the event. It includes the premises and the infrastructure necessary for its full functioning (material, technical, informational, human and other resources). The access control system (ACS) plays a key role in the operation of the site during the event.
Artist Representative / Overseas Company– intermediaries that make it easier for organizers / promoters to contact artists and arrange for a spectacular event, own the databases of artists, the terms of their cooperation and sometimes the rights to organize their performances.
Service fee is an additional cost to the face value of the ticket, an additional amount charged by the ticket agent from the end user for providing the opportunity to buy a ticket and attend a spectacular event. The service charge is subject to VAT.
Subagent- an intermediary in the sale of tickets between the ticket agency and the end consumer. A service fee is charged from the end user for the sale of tickets.
If you have any questions about how the ticket market for entertainment events works, please write to us.
And next time we will touch on the topic of ticket market speculators.
Post Views: 14,131
Outsourcing of cash transactions is a fairly new and not fully mastered type of service in the Russian market. This system appeared as a result of the desire to increase the efficiency of the company, the quality of service, and at the same time reduce its costs. The insufficient number of highly qualified accountants contributed to the introduction of outsourcing to improve the workflow process and the stability of cash transactions.
Our company provides high-quality services for document management and outsourcing of cash transactions.
With us you can be sure that:
- Document flow processes for cash transactions will be optimized.
- Errors in document management and cash registers will be completely eliminated.
- The costs of maintaining such employees as accountants and cashiers will disappear.
- The risk of receiving fines from regulatory authorities will be minimized.
- All divisions will turn into a well-coordinated, stable working mechanism.
- Confidentiality in the matter of wages will be respected.
- The transparency of the company will increase.
- Free time will increase, which can be devoted directly to doing business.
We also provide cashier outsourcing services, which will allow you to save time and effort, which are spent on finding qualified specialists who can be entrusted with such a responsible business as cash operations. In addition, it is very convenient if you need to replace an employee during sick leave. There is no need to register it in the state for this period.
When your cash register is outsourced, you can be calm about your business. The specialists of our company will take care of all the difficulties.
By contacting us, you can consult on prices and tariffs, choose the best package of services and make sure that quality comes first for us!
Rat, how did you get my number?! - an indignant male voice yells into the receiver so that sparks are about to fall out of it.
Your friends did. They said that you work a lot and have little rest, - I'm lying.
So I start calling the “cold” base: I randomly dial the numbers of hotels, banks, schools, hospitals. I am looking for clients myself. Or rather, I run into them.
What a charm - you call and you don’t know who you will run into, - my boss Elizaveta Gennadievna, an aunt with a giant tattoo of commedia dell’arte masks on her left shoulder, is sarcastic. She sorts through the stack of ordered tickets, puts them in envelopes, carefully writes the addresses for the “courier boys” on top.
Call! - Commands Gennadievna, and I dial the number of a certain Galina Yuryevna Starodubova. Fifty-seventh year of birth, accountant - I know nothing more about this woman. I'll try to invite her to the "Satyricon" for the musical comedy "No joking with love."
The performance is superb! Costumes and props! Songs and dances! Bright, farcical, comedic, legendary ... Say so! Elizabeth whispers loudly as I wait for an answer.
I'm waiting for a minute and - hurray! - I'm calling.
Hey salaam-alaikum, girl, I'm at the construction site right now, busy, I can't hear anything, pe-re-call-nu you later, come on? - a male voice with a pronounced accent makes it clear that the dialed number, although it exists, no longer belongs to Galina Yuryevna. A little confused, I hang up.
Did you hang up the phone? - Elizabeth immediately boils. Out of indignation, she begins to wave her artificial nails. The first day I have to work under her supervision.
Remember! If you get through and don't know who it is, start talking anyway!
Elizabeth is a born ratchet with three mobile phones. It seems that this woman is just made for phone calls and she really misses her third ear. She spells the name of the Spanish playwright Pedro Calderon de la Barca faster than any tongue twister and boasts that she makes more than two hundred calls a day and closes a deal in less than two minutes. Elizabeth assures me that this is a matter of experience and in time I will become a high-class theater agent.
You once told about the performance, the second time you told, and on the tenth time you will already have the feeling that you yourself have visited it! - Elizabeth, without restraining her delight, turns from side to side in a leather chair, as if she wants to take off. The walls of her office are pompously decorated with theatrical masks with feathers and sequins.
A speech in a theater call center has five steps. The first two steps are a welcome and a brief history. You need to say hello, introduce yourself and explain the purpose of the call.
A sad person is not a person, but a small room schmuck! Do you want to communicate with such a person? Do not want! So the client doesn’t want to, so your “hello, good afternoon” should sound hyperrealistically positive, - Elizabeth is trying to make me smile.
Together with me, two girls who have just graduated from school are learning telephone tricks.
Why didn't you go to get higher education? I ask both.
No money left! - blurts out the fair-haired Sveta, who for some reason introduces herself to everyone on the phone as Renata. - Although I would like to go to Gnesinka, to jazz.
You would like to, but I don't want to. I don't get discouraged at all! - the brunette Lera retorts in response. She calls actor Oskar Kuchera "The Coachman" and misemphasizes his name. But it does not break off - that's for sure.
Whatever the word, then Cicero
The presentation of the performance is the third step, the main part of the speech. How to talk about the upcoming theatrical event, I volunteered to explain to me the assistant of Elizabeth Gennadievna - Igor Gennadievich, a guy with a slanting eye, which is scary to look at. Once Igor sold tickets on the street, but then he realized that it works better by phone.
Now I don't just sell, I bring culture to the masses! And you will bring culture to the masses! - in almost everything that Igor says, there is something sectarian.
I immediately suspected Igor and Elizabeth of being related - they have a lot in common, in addition to similar patronymics and an ardent desire to constantly call someone. Hungry for deals, every day they take work phones home. Ridiculously shouting to each other, sitting in neighboring offices. Both are sure that their theater and production center is related to art. Both are fans of Sergei Bezrukov.
Now we will call my victim, - Igor dials the number of a certain Maria Ilyinichna and orders to listen carefully to the conversation. On the request to turn on the speakerphone does not respond in any way.
Hello, hello, hello, my goddess! - Igor speaks disgustingly ingratiating tone. - I'm calling you to brag! We will soon have the most awesome, most chic performance of “No Joking With Love”. But there they joke so that the eyebrows will bounce! Yes, yes, yes, it's a comedy! Sasha Nosik plays there, do you like him? And Lenka Biryukova! Yes, yes, yes, from the series "Sasha and Masha"! Spain, 17th century! Seniors and beautiful ladies! So urgently stock up on theater diapers, my Madonna! Come down - relax, unwind! Meet me at intermission and kiss me! Do you want to see a place at the beginning or in the middle? - and without a speakerphone, you can hear how Maria Ilyinichna happily agrees with Igor in everything.
When Igor's monologue comes to thinking about cognac with chocolate and a romantic walk around Moscow in the evening, I understand that Maria Ilyinichna has already completely transferred to the medieval world. The woman meekly agrees to buy tickets - for herself and her husband. In her place, I would not be at a loss, hung up.
Freebie game
Yes, I don’t give a damn what they say in response! - Igor swaggers. - There must be a lot of give-and-take. The more giveaways, the higher the chance of a successful transaction! They think - to go to the theater or not to go, but what is there to think about ?! I have already decided everything for them!
The purchase of two tickets by Maria Ilyinichnaya is called rehesh. In the theater call center, there is always the opportunity to increase the deal at the expense of the client's friends and relatives. After all, few people go to the theater alone.
Lera and Sveta, knowing this, use "unfamiliar" numbers and call their suitors in the hope that they come in to buy theater tickets for them. It reminds me of the prank calls at random that we all sinned in childhood.
Calling my ex, and guess what, he recognized me! I had to hang up, - Lera clutches her stomach from laughter.
And mine, on the contrary, did not recognize me! Here are the goats! - Sveta is offended.
The fourth step is the so-called "price fork", a reminder to people about the freebie that is found in the theater. If there are no discounts on tickets, they need to be invented. In the head of Elizabeth Gennadievna, a win-win scheme of how to do this is written.
Well, you know, it's like a provocation in Sportmaster: a tracksuit that cost five mowers now costs eighteen hundred. And you think: damn it, you have to take it! It's exactly the same here. You tell a person that a ticket will cost him not five or seven thousand rubles, as it was two years ago on the day of the premiere, but only a thousand or a little more, and he also begins to think: damn it, you have to take it! - looking at Elizabeth, I understand that this woman can easily sell anything to anyone.
And now, girls, let's remember what the dictionary of traders is - Elizabeth continues to train us. - "Buy", "sell", "worth", "price" - forget these words, they do not exist for us. Our client should not think that he will have to say goodbye to his money. Instead of "a thousand rubles" what do we say?
Mower! - Sveta blurts out.
Not a "mower", Sveta, but "ten hundred points"! Well, or at least a "mower"! - Igor corrects her, shouting from the next office.
If a person is in doubt, what should be done? We must tell him: “only twenty seats are left of the thousandth hall,” Elizabeth instructs. - And even if the performance is in two months, we must say “soon”. Do you know how it works for them? Tickets are running out right now!
This is the last, fifth, step of communication with the client - the conclusion of the transaction.
On the first working day, I called exclusively Gazprom and the Bank of Moscow, and did not conclude a single deal. I was not sent - I was simply politely refused.
What do you offer me? Theater tickets? This is the first time I hear about such a thing, so that tickets are sold by phone! - the bass man was amazed. I barely restrained myself from answering “me too”.
The next day I did not come to the call center. The vacancy of the theater agent is still hanging on job search sites. Only now she is called "art manager". Marked as urgent.
The organization applying the simplified tax system is engaged in the provision of services for organizing celebrations and various events. An exhibition was organized. Entrance tickets are produced in the printing house. The ticket only certifies the right to visit the exhibition. Part of the tickets was sold through the cash desk for cash, and part - to legal entities who paid by bank transfer. What is the procedure for accounting for entrance tickets and documenting their sale to legal entities that have paid by bank transfer?
In our opinion, for the purposes of accounting, entrance tickets to the exhibition can be considered as forms of strict accountability. The fact is that by themselves they cannot bring economic benefits to the organization and therefore cannot be recognized as inventory items (goods, materials); they only serve as evidence of the right of their buyer to receive the service provided by the organization. In this case, the ticket certifies the right to visit the exhibition.
From a legal point of view, the purchase of a ticket means the conclusion of an agreement for the provision of services by the organization. After all, an agreement can also be concluded by sending an offer (proposal to conclude an agreement) by one of the parties and its acceptance (acceptance of the offer) by the other party (clause 2, article 432 of the Civil Code of the Russian Federation). By purchasing an entrance ticket to the exhibition, the buyer agrees to the purchase of services provided by the organization in the form of holding an exhibition.
Note that the regulations do not disclose the concept of "strict reporting form". However, based on the Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 N 105 in agreement with the Central Statistical Office of the USSR), it can be concluded that the following documents are forms of strict reporting:
Having a unique number;
Subject to special storage (in safes, metal cabinets or special rooms to ensure their safety).
Ticket accounting
In accordance with the Instructions for the application of the Chart of Accounts for the financial and economic activities of an organization, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, account 006 "Forms of strict reporting". Forms of strict reporting are taken into account on the account in a conditional assessment, for example, in an assessment - 1 rub.
Note that there is another position, according to which strict accounting forms are not accounted for on an off-balance sheet account, but are accepted for accounting under the debit of account 10 "Materials" at actual acquisition costs with subsequent write-off to the account or %%% _16_%% . However, as we have indicated above, the ticket blanks themselves do not have the ability to bring economic benefits to the organization in the future, and therefore should not be recognized as an asset on the organization's balance sheet.
The costs of printing services for the production of tickets should be considered as expenses, the implementation of which is associated with the performance of work, the provision of services, on the basis of paragraph 5 of PBU 10/99 "Expenses of the organization".
Tickets received by the organization are accepted for accounting in the debit of the account in a conditional assessment. The cost of purchasing forms is reflected in the debit of the accounts of accounting for production costs. So, the cost of purchasing tickets can be reflected either in the debit of account 20 "Main production", or in the debit of account 26 "General expenses", depending on the procedure provided for by the accounting policy of the organization.
The proceeds from the sale of tickets is income from the ordinary activities of the organization based on paragraph 5 of PBU 9/99 "Income of the organization".
Operations for payment for printing services for the production of tickets are made out by the following entries:
Tickets are taken into account;
Recognized as expenses are the costs of printing services (based on the act of services rendered).
Ticket sales are reflected in the following order:
Reflected payment for tickets;
Reflected the proceeds from the sale of tickets;
Tickets sold have been written off.
Paperwork
As for the documentation of the sale of tickets to legal entities that have paid for organizations, we note the following.
Indeed, since, as you rightly noted, tickets are not inventory items, when they are sold (form N TORG-12, approved by the Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations" ) should not be formatted.
Note that, since the tickets themselves are forms of strict accountability, when they are sold, the execution of any documents is not provided for by the current legislation.
In this situation, the organization can draw up an act of transferring entrance tickets, the form of which can be developed and approved by the organization independently in compliance with the requirements of paragraph 2 of Art. 9 of Law N 129-FZ - indicating the following mandatory details:
Title of the document;
The date it was drawn up;
Name of the organization that compiled the document;
Units of measurement and cost;
Positions of persons responsible for the performance of a business transaction and the correctness of its execution;
Personal signatures of the indicated persons.
This document may also reflect the series and numbers of tickets, the date of their transfer and other essential data.
In addition, the organization may also issue other documents to buyers (legal entities), for example:
Exhibition program;
invitations;
Other documents that can help your counterparties prove that the costs of visiting the exhibition meet the criteria for recognition of expenses established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
For your information:
It should be noted that one of the varieties of strict reporting forms is a strict reporting form equated to a cashier's check (hereinafter - BSO), the procedure for using which is established by the Procedure for making cash payments and (or) settlements using payment cards without the use of cash registers, approved Decree of the Government of the Russian Federation of May 6, 2008 N 359 (hereinafter referred to as the Procedure).
The use of such BSOs is associated with paragraph 2 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards", allowing organizations and individual entrepreneurs to carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the population, provided that they issue the relevant BSO.
That is, the organization can exercise this right and not use the cash register when making cash payments with the population for providing them with services in the form of visiting the exhibition. But for this, the form of an entrance ticket issued to buyers - individuals, and their accounting must comply with the requirements of the Order.
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For more information about the service, contact your manager.
